Accounting system



Sept., 13,1927; 1,642,002 l 1 .l. B. WILKINSON,

ACCOUNTING SYSTEM Filed Nov. 5, 1924 3 Sheets-Sheet Il.

G .3 A A? INVENTI'OR.

4 l J cwN B. MLK/59N BY Q ATTORNEY.

Sept. 13 1927.

J. B. WILKINSON ACCOUNTING SYSTEM Filed NOV. 5, 1924 l I I I I I I I I II I I I I l I I Affm-5 3 Sheets-Sheet 2 ATTORNEY.

sept. 13, 1927.

J. B. WILKINSON ACCOUNTING SYSTEM 5, 1924 3 Sheets-Sheet 5 Filed Nov.

INVENTOR J'o//N MLK/Naan u BY Z3 Z'DCQ ATTORNEY.

Patented Sept. 13, 1927.

.JOI-IN B. WILKINSON, OF'ALLIANCE, OHIO. o

ACCOUNTING SYSTEMS.,

Application filed November 3, 1924. Serial No. 747,415.v

, `This invention relates to accounting systems `and particularly toaccounting systems capable of being used by professional men such asphysicians, lawyers, etc.

5 The object of fthe invention, in general,

is to provide a simple, rapid, visible, private,sonehand and one-writingsystem which will be of such flexibility that any number of accounts maybe eiiiciently kept.

l A particular object of the' invention is to provide an improvedmechanical vcontrivance for receiving the various account cardsandireadily exposing the desiredportions thereof, for example, theportions containing l the name and address of the patient, client, etc.,and the balance due on account, to view, the* contrivance being simplein construction, inexpensive to manufacture, easy to operate `andadapted to be operated in a drawer opening, in the `manner of a drawerin a suitable form of desk or other case. r Another object of theinvention is to provide a visible card system forv keeping accountswhereby tlie name of the patient or -clientetc., and his address iskwritten only once each year, the status of his accountV lat .all :timesbeing 'Visible beside the name and address of the patient or client,etc., sothat statements may be prepared rapidly by merely scanning thevisible portions of `the card. c Another object of the invention is topro- Vide on the cards, means whereby, not only the balance due isvisible but the state of delinquency of the account and the numberofstatements rendered are plainlyV visible. vrThe foregoing and otherobjectsl are obtained by the specific system described below andillustrated in the accompanying drawings-butit is to be understood thatthe benefits 4to be derived from various features of ythe invention maybe obtained in structuresV other than the specic oiies shown.Accordingly the invention is not limited to the system shown anddescribed. f 1 Of the accompanying drawings: Figure l is a perspectiveview of a portion of a desk, illustrating the manner inwhich the systemofthe invention may be mounted and used therein;

Figure 2 is a plan view of a portion of the system vwhen not in use;

Figure 3 is a front elevation thereof; Figure 4 lsa :side elevationthereof; Y Figure 5 is a front elevation of the sys- 55 temwhen in use;Figure 6 is a side elevation of a portion thereof,

f Figure 7 illustrates the rst card prepared when the account is startedor the initial card of the year, if the account runs over frointhepreceding year;

F'gure 8 illustrates the cards subsequently em loyed for the entry yofvarious items.;

suc i as the .subsequent calls of a physician; n

Figure 9 is a rear elevation ofone of the card-containingsections; YFigure l0 is a side elevation thereof;

igure ll is a section online 11-11 of Figure 12,' Y ,y 70

kFigure l1a is a detail section illustrating the manner in which thecard-containing sections cooperate. Y n u Figure l2 is a front elevationthereof; and: Figure v13 `is a perspective View of an T5 auxiliarycontainer employed with lthe sections ,shown in Figures 9 to 12,inclusive. Y Referring to the drawings, 20, 20 are sections forcontaining the account cards. These sections are preferably formed ofmetal and are arranged to be slid relatively to each other, in themanner illustrated in Figures l, 5and 6 by'beingprovided on their backswith metallic stra s 2l, 21 (Figures 9 `to 12) and on their aces withvertical 85 ,4 flanges 22, 22, thejflanges 22 on one section beingadapted vto engage under straps 21 of the preceding section (Figurella).

As is clearly apparent in .Figure 12,-the f flanges 22 extend to adistance equal to the 90 Vwidth of the sheet metal from which thesections,V are formed from the bottom of the section, so that the'loweredges 23, 23, when engaged with straps '2l' at 24 (Figure 10), will holdthe sections in alignment as shown `in Figure 5. l The flanges 22 arecut-away downwardly fromthe tops of the sections It will be apparentfrom the foregoing that the back ot each sect-ion :forms the front ofthe section immediately behind the same. The front for the lirst sectionis, however', formed of a plain plate 27 either of'metal or of thematerial ot the desk, 'formed pretterably in a manner similar to thefronts ot the drawers in the desk. The plate 27 is provided with straps21 for sliding on the flanges 22 of the iirst section and with a knob 2Sand with a suitable form oi lock indicated at 29.

In order to economize on the use o't metal, the bottoms ot the sectionsare formed ol bent over flanges 30 which need not extend over the entirebottom since auxiliary con-- tainers 31, 31 (Figure 13) of suitablematerial such as card board are preferably provided for mounting insections 20. The containers 31 comprising box-like structures eachformed with a front wall 32, provided with a tab 33 on its upper end,side walls 3l and 35 and a bottom 36. The containers 31 are prel'e ablyso formed that two or more may be placed in each section 2O to divide itinto a number of removable compartments as indicated in Figures 1.` 2,`and 5. the container 31 being easily removable by engagement oit tabs 33with the iingers.

In Figures 7 and 8. the preferred 'forms of cards for use in the systemare shown. rlhese comprise the initial cards 37 and the subsequentcards. lVritten across the tops of these cards are the abbreviated namesof the months whereby a record of the statements rendered is kept.Immediately beneath the names of the months on the left ot' the cards isa space indicated at 38 for the name and address ot the patient orclient, etc. On the right ol2 space 3S are two spaces 39 and 40, theupper one 39 being tor the balance and the lower one 40 `tor the amountforwarded from a preceding card, for example, the card ot the precedingryear when the account runs from one year to another. The spaces 38. 39and l0 constitute the visible portion of card 37 when sections 20 are inthe position shown in Figures 1. 5 and 6.

Beneath the space 38 is a space ll1 for the date services were rendered,a second space l2 below space 41, designating to or for whom theservices were rendered, and a third space lf3 below space 42 for the ageand occupation ot the patient, client. ete. Beneath space 40 and to theright olf space 4.1 is a space 44 lor the amount charged when theaccount was instituted, a space fili below space all ior the total otthe amounts forwarded and charged and a space 40, below space 45 ior theamount paid on account. Below spaces l5 and 16 the lower portion 47 ofthe card is blank for the insertion of remarks. the health record et apatient, etc. Card i8 is in every way similar to card 37 with theexception that the card cut away at the top so that the names of themonths and the naine and address ot the patient or client. etc., ot card37 may be used throughout the year. As many ot cards i-8 are employedwith the initial card 37 as are necessary to cover the items entered inthe account and the status thereof, the spaces 39 and L.l0 oi card 4.8being on a tab adapted to appear at the right of the space 38 on card 37when cards L18 are placed in i'ront et card 37.

In the use ot the system, which will here be explained in connectionwith a physicians account, when a first call is made, the card is lilledout in the manner shown in Figure 7. It the wiie of Mr. James L. Smith,for example, has called the doctor, alter the visit he enters the nameof James L. Smith and his address in space 38. In space lil he entersthe date oit the call, October 31, 1924;; in space 42 he places thepatients name. Mrs. J. L. Smith and in space 43, her age, 35, and heroccupation, housewife.A In space i7 the condition of irs. Smith may beentered. In space 114 he enters the charge ($25.00) for the call andsince this is a new account he enters the same amount in space It Mr.Smith pays him $15.00 prior to the iirst ol the month or wheneverstatements are Inai'ed, this is entered in space 4G. The amount paid isthen subtracted trom the total in space l5 and the balance carried up tospace 30 where it is plainly visible.

lVhen a second call is made, a card 48 is used. rlrssnming that thedaughter, Margaret, of Mr. and Mrs. Smith was ill on December 21, 1924.the dale ot the call, December 21, 1021i is entered in space 41, thename ll'largaret Smith in space 12, the age, 5, of Margaret Smith andher occupation, none. in space lf-l. The condition el Margaret Smith maybe entered in space Li7. The amount. $10.00, forwarded from the -firstcard is placed in space 40, the charac $25.00 'tor the second all isplaced in space Lisi, the total ot the above ai'nounts, $35.00, isplaced in space -l-, and il Mr. Smith pays 2515.00 on account betereJanuary 1, 1025. this is placed in space l0 and subtracted from theamount $35.00. in space 45. the balance $20.00 being carried up to spaceSince cards 118 are placed. in succession in iti-ont et card 37, all thecards being' placed in containers 3l in sections 20, the system alwaysshows the status ot the account: of each part-y at a glance.` the nameet the patient and his address beine' written only tions as shown inFigure 1, as will be understood. The names and addresses and balancesdue are then copied onto the memo- Thefmonth for which the lstatements.are

mailed is checked ony the nam'e of the month appearing at thetops ofcard 37. Accordingly when an .account becomes delinquent it appears onthe visibleportion of the cards that a statement'has been mailed for.several months v.with no." response. Vari-colored cards similar to cards37 and 48 may then be substituted to more contrastingly call attentionto the delinquency of the account.

It is to be noted that in practice what little mechanical operation thesystem may require may be accomplished by the use of the left. handonly, the right hand being free to write in entries or to fill inmemorandum statement blanks. Any suitable form of stopr may be employedon the last section to prevent entirely removing the sections from thedrawer opening by accident.

Modifications of the invention may be resorted to Without departing fromthe spirit thereof or the scope of the appended claims.

That is claimed is:

l. An account system comprising aplurality of sections for receivingaccount cards, and means for connecting said sectionsl for limited,relative, sliding movement, said means comprising straps on the backs ofsaid sections and `flanges on the fronts of said sections, the flangesof one section being slidably embraced by the straps of the precedingsection.

`2. An account system comprising a plurality of sections for receivingaccount cards, and means for connecting said sections for limited,vertical sliding movement relative to each other, said means comprisingstraps on the backs ofthe sections and flanges on the fronts of thesections, the straps on one section'slidably embracing the flanges on asucceeding section.

3. An account system comprising a plurality of sections for receivingaccount cards and adapted to be moved inwardly and outwardly of a draweropening, means for connecting said sections for limited, Verticalsliding movement relative to each other, said means comprising straps onthe backs of the sections and flanges on the fronts of the sections, thestraps on one section being adapted to slidably embrace the flanges on asucceeding section, and a front plate having straps on its rear faceadapted to slidably embrace the flanges on the foremost section so as tobe capable of limited, vertical movement relative to said foremostsection.

4. In an account system, a plurality of sections slidable on each other,andmeans for slidably connecting the sections together so that they willassume a stepped formation, said means comprising a strap on one sectionand a flange on another section, the flange being embraced by said strapand being of a length less than that of the strap 4stepped formation.

by al distance equal tothe desired amount of displacement between. thesections when in 5. Inj an account system, a plurality of relativelyslidable sections fork holding account rcards each section comprising anopen frame, and an auxiliary conta-ine:` seated in each section.

6. In an account system, a pluralityof relatively slidable sections forholding account cards each section comprising an open frame, and anauxiliary container removably seated in each section.

7 LIn an account system, a plurality of relatively slidable sections forholding account cards each section comprising an open frame, and aplurality of auxiliary containers seated in each section.

8. An account system comprising, in combination, a plurality of sectionsconnected together but movable into stepped relationship, sets of cardsadapted to be received in said sections so that portions thereof arevisible, each of said sets comprising an initial card having a space forthe name of the debtor and a space for the balance due on the visibleportion thereof and a subsequent card adapted to be placed in front ofthe initial card, the subsequent card being cut away at the portioncorrespondinor to the name space on the initial card but having avisible portion provided with a space for the balance due.

9. A card system for keeping accounts comprising a set of cardsincluding an initial card and one or more subsequent cards, said initialcard having a space adjacent its upper edge for a name, and al space,also adjacent the upper edge, for a balance, said subsequentr cardsbeing adapted to be placed in front of the initial cards and being soformed that the name space on the initial card will be visible, thesubsequent cards each having a tab overlying the balance space on theinitial card and providing a space on the tab for a subsequent balance.

10. A set of cards for use in an account system comprising an initialcard having a space adjacent its upper edge for a name, a space alsoadjacent its upper edge for a balance due, and means extending acrossthe initial card, also adjacent its upper edge for indicating statementsrendered, and a subsequent card having the portion corresponding to thename space of the initial card and that portionon which the months ofthe year are indicated cut away, thus providing a tab containing a spacefor a balance due, the tab being adapted to overlie the correspondingportion of the initialcard.

11. An account system comprising an initial card and subsequent cardseach having portions adapted to be rendered visible and other portionsnormally invisible, said initial card having a space for a balance dueon its visible portion, said subsequent earcls having; the iliortioncorrespondingr to the first space eilt away but; being otherwise similarto the iiiil'izrl cards, whereby the naine and :iflrlres: need bewritten only once each year.

`l2. A set ol Cards for use in an account system comprising one cardhaving an upper marginal part of which Contains means for indicatingstatements rendered, and one 0r more other cards formed with tabsadapted 10 to overlie part of the said marginal portion, said cards as aset being s0 constructed that means indicating statements rendered willbe visible at all times.

JOHN B. ILKINSGN.

